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How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms

Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - National Bureau of Economic Research - 2021

We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...

Persistent link: https://www.econbiz.de/10012510558

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Froot, Kenneth A. - 1994

This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing decisions of American multinationals. The 1986 change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the...

Persistent link: https://www.econbiz.de/10012473980

Effects of the Expansion of the Earned Income Tax Credit for Childless Young Adults on Material Wellbeing

Lee, Jiwan; Michelmore, Katherine; Pilkauskas, Natasha; … - National Bureau of Economic Research - 2024

In 2021, the U.S. Congress temporarily expanded the Earned Income Tax Credit for workers without a qualifying child (childless EITC), to help counteract the impact of the COVID-19 pandemic on lower-wage working adults. This expansion roughly tripled the maximum benefits for qualifying filers and...

Persistent link: https://www.econbiz.de/10014576600

"Success Taxes," Entrepreneurial Entry, and Innovation

Gentry, William M. - 2004

entry, the progressivity of the tax also discourages entrepreneurship, and significantly so for some groups of households …

Persistent link: https://www.econbiz.de/10012468142

Taxes and Entrepreneurial Activity : Theory and Evidence for the U.S

Gordon, Roger H. - 2002

Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due...

Persistent link: https://www.econbiz.de/10012469698

The State of American Entrepreneurship : New Estimates of the Quantity and Quality of Entrepreneurship for 15 US States, 1988-2014

Guzman, Jorge - 2016

entrepreneurship. Building on Guzman and Stern (2015a; 2015b), this paper offers new evidence to inform this debate by estimating … simultaneously account for both the quantity as well as the quality of entrepreneurship: the Entrepreneurial Quality Index (EQI …, measuring the average quality level among a group of start-ups within a given cohort), the Regional Entrepreneurship Cohort …

Persistent link: https://www.econbiz.de/10012456579

Financing Entrepreneurship through the Tax Code : Angel Investor Tax Credits

Howell, Sabrina T. - 2019

entrepreneurship. Specifically, angel tax credits subsidize wealthy individuals' investments in startups. This paper finds that these …

Persistent link: https://www.econbiz.de/10012480429

The Tax Cuts and Jobs Act : Which Firms Won? Which Lost?

Wagner, Alexander F. - 2020

The Tax Cut and Jobs Act (TCJA) slashed corporations' median effective tax rates from 31.7% to 20.8%. Nevertheless, 15% of firms experienced an increase. One fifth of firms recorded nonrecurring tax costs or benefits exceeding 3% of total assets. Proxies that existing studies employ to assess...

Persistent link: https://www.econbiz.de/10012481325

What Does an Electric Vehicle Replace?

Xing, Jianwei - 2019

The emissions reductions from the adoption of a new transportation technology depend on the emissions from the new technology relative to those from the displaced technology. We evaluate the emissions reductions from electric vehicles (EVs) by identifying which vehicles would have been purchased...

Persistent link: https://www.econbiz.de/10012479721

Temptation and Incentives to Wealth Accumulation

Attanasio, Orazio P.; Kovacs, Agnes; Moran, Patrick - National Bureau of Economic Research - 2021

We propose a rich model of household behavior to study the effect of two important policies: mortgage interest tax deduction and mandatory mortgage amortization. These policies have attracted some controversy, first because they are conceived to increase overall saving, an objective that the...

Persistent link: https://www.econbiz.de/10012585422

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